The South African Revenue Service (SARS) released its “External Policy: Registration, Licensing and Designation”, which is effective from 24 April 2020.
The policy deals with the types of clients required to be registered:
- Automotive Production Development Programme (APDP);
- Approved exporters;
- Cargo reporter (e.g. carriers, port / rail authorities or operators);
- Electronic communication with SARS;
- Exporters (located in South Africa or not);
- Importers (located in South Africa or not);
- Special Economic Zone (SEZ) Operators, Designated areas as Customs controlled areas within an SEZ and CCA Enterprise, Section 21A;
- Manufacturers in terms of drawback items 501.00 to 521.00;
- Producers for preferential trade agreements and generalised system of preference (GSP); and
- Rebate users in terms of Schedules No. 3, 4 and 6 to the Customs and Excise Act, 1964; and
- Registered Agents in terms of Rule 59A.01.
In addition, the document deals with types of clients, premises or facilities required to be licensed:
- Carriers - removers of goods in bond (local or foreign);
- Clearing agents;
- Depots: container and degrouping;
- Customs warehouses:
- Storage warehouses (OS) including Customs controlled area enterprises;
- Manufacturing warehouses including Customs controlled area enterprises;
- Special storage warehouses (SOS):
- Storage of local manufactured and /or imported goods for supplies to foreign going
- aircraft or vessels as stores, spares and equipment;
- Inbound and / or outbound duty and tax free shops; and
- Storage of imported second hand motor vehicles; and
- Stockist warehouses.
- Removers of goods in bond (located in South Africa or not); or
- Search abandoned wrecks or for abandoned wrecks (Searcher).
- Designation of a portion of the SEZ and mass as a Customs controlled area is also covered.
- Registration to participate in the Deferments scheme is also discussed.
- The appointment of facilities for specific purposes:
- Container terminal; and
- Transit shed.
